The tariff classification of plastic stirrers from China and a plastic pet washer from Taiwan.
Issued September 5, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 3924.90.5600
Headings: 3924
Product description
The submitted illustrations depict items identified as follows: SKU# 58880 – Set/6 Flip-Flop Stirrers. You have stated that these swizzle sticks are made of High Impact Polystyrene (HIPS). They can be used for stirring summer cocktails, smoothies, punches, iced tea and lemon or lime-ades. The top portion of the swizzle stick is designed to look like small flip-flop footwear and each is of a different color, which helps to identify the different guests’ drinks when entertaining at home. The remainder of the swizzle stick is white in color. Each stirrer measures approximately 7-3/4 inches long. SKU# 56160 – Pet Washer. You have stated that this item is made of polyethylene (PE) and polyvinyl chloride (PVC), and is used for shampooing and rinsing a pet. It has the shape of a forearm attached to a four fingered hand. To use this item, shampoo is poured into an aperture at the end of the arm, and then the arm is screwed onto a garden hose. There is a button on the side of the arm that can be pushed to allow water to flow through the fingers or to stop the flow. When the water flows through the pet washer, the shampoo is automatically mixed and dispensed through the sturdy plastic fingers, which can penetrate even the thickest hair, to scrub the skin. The pet washer measures approximately 11-1/4 inches long by 4-3/4 inches wide by 2-3/4 inches high overall.
CBP rationale
The applicable subheading for SKU# 58880 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
N015374 September 5, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000, 3924.90.5600 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic stirrers from China and a plastic pet washer from Taiwan. Dear Ms. Ramsey: In your letter dated August 2, 2007 you requested a tariff classification ruling. The submitted illustrations depict items identified as follows: SKU# 58880 – Set/6 Flip-Flop Stirrers. You have stated that these swizzle sticks are made of High Impact Polystyrene (HIPS). They can be used for stirring summer cocktails, smoothies, punches, iced tea and lemon or lime-ades. The top portion of the swizzle stick is designed to look like small flip-flop footwear and each is of a different color, which helps to identify the different guests’ drinks when entertaining at home. The remainder of the swizzle stick is white in color. Each stirrer measures approximately 7-3/4 inches long. SKU# 56160 – Pet Washer. You have stated that this item is made of polyethylene (PE) and polyvinyl chloride (PVC), and is used for shampooing and rinsing a pet. It has the shape of a forearm attached to a four fingered hand. To use this item, shampoo is poured into an aperture at the end of the arm, and then the arm is screwed onto a garden hose. There is a button on the side of the arm that can be pushed to allow water to flow through the fingers or to stop the flow. When the water flows through the pet washer, the shampoo is automatically mixed and dispensed through the sturdy plastic fingers, which can penetrate even the thickest hair, to scrub the skin. The pet washer measures approximately 11-1/4 inches long by 4-3/4 inches wide by 2-3/4 inches high overall. The applicable subheading for SKU# 58880 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for SKU# 56160 will be 3924.90.5600, HTSUS, which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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